Versions of s. 33.1(4)
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Subject to subsection 33.1(5), the amount of a taxpayer’s income or loss, as the case may be, for a taxation year from an international banking centre business shall be determined on the assumption that
Subject to subsection 33.1(5), the amount of a taxpayer’s income or loss, as the case may be, for a taxation year from an international banking centre business shall be determined on the assumption that